Assessing Sharia Banking Commitment through the Shariah Maqashid Index

Pratiwi, Finna Dewi and Farhan, Ali and Mulyono, Resha Dwi Ayu Pangesti (2023) Assessing Sharia Banking Commitment through the Shariah Maqashid Index. International Journal of Current Science Research and Review, 6 (4). pp. 2257-2264. ISSN 2581-8341

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Abstract

In addition to earning profits, Islamic banks also carry out a missions in the field of Islamic finance, therefore profitability is not the only measure of good or bad performance. This research reviews the performance of Islamic banking in other non-financial aspects, namely by using the maqashid sharia index. The methodology used in this research is descriptive quantitative, using the sample is the financial statements of Islamic banking; BCA Syariah, BNI Syariah, BRI Syariah, Mandiri Syariah, Muammalat, and Panin Syariah during the 2018 – 2020 period. The results of the research in this article show that the performance of Islamic banking in the sample has not fulfilled the sharia function/sharia objective of the presence of the sharia bank itself, p. This shows that Islamic banks do not yet have a strong commitment to upholding sharia in muammalah (business).

Item Type: Article
Uncontrolled Keywords: Islamic Banking, Islamic Economics, Maqashid Syariah Index, Profitability
Subjects: Akuntansi
Depositing User: Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited: 25 Jan 2024 06:48
Last Modified: 25 Jan 2024 06:48
URI: http://repository.stiemahardhika.ac.id/id/eprint/4166

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